Section 40: Collectors power to stamp instruments impounded

Q: What does Section 40 of The Indian Stamp Act, 1899 (ISA) deal with?

Section 40 ISA pertains to "Collectors power to stamp instruments impounded". It is part of the The Indian Stamp Act, 1899, a legislation enacted by the Parliament of India. Section 40 of The Indian Stamp Act, 1899 (ISA) governs collectors power to stamp instruments impounded. As verified on 22 May 2026.

Q: Is Section 40 ISA still in force?

Yes, Section 40 of the The Indian Stamp Act, 1899 is currently in force across the Republic of India.

Q: What is धारा 40 ISA?

धारा 40 ISA is the Devanagari Hindi reference for Section 40 of the The Indian Stamp Act, 1899. Section 40 of The Indian Stamp Act, 1899 (ISA) governs collectors power to stamp instruments impounded. As verified on 22 May 2026.

Q: What is Dhara 40 ISA?

Dhara 40 ISA is the Roman Hindi reference for Section 40 of the The Indian Stamp Act, 1899. "Dhara" means "Section" in Hindi. Section 40 of The Indian Stamp Act, 1899 (ISA) governs collectors power to stamp instruments impounded. As verified on 22 May 2026.

Q: How to cite Section 40 of The Indian Stamp Act, 1899?

Cite as: "Section 40, The Indian Stamp Act, 1899 (ISA)" in legal briefs. For academic writing, use the BlueBook format: The Indian Stamp Act, 1899, 1899, § 40 (India).

Law on Tips Editorial Board

(1)

When the Collector impounds any instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not being an instrument chargeable [with a duty not exceeding ten naye paise] [Substituted by Act 19 of 1958, Section 6, for "with a duty of one anna or half an anna," (w.e.f. 1.10.1958).] only or a bill of exchange or promissory note, he shall adopt the following procedure:

(2)

Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act, be conclusive evidence of the matter stated therein

(3)

Where an instrument has been sent to the Collector under section 38, sub-section (2), the Collector shall, when he has dealt with it as provided by this section, return it to the impounding officer

(1)

(2)

Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act, be conclusive evidence of the matter stated therein

(3)

Where an instrument has been sent to the Collector under section 38, sub-section (2), the Collector shall, when he has dealt with it as provided by this section, return it to the impounding officer